Análise de custos em uma empresa de transporte rodoviário de cargas: aplicação dos métodos RKW e ABC para custeio e tomada de decisão
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Data
2021-05-21
Autores
Sanchez, Victor Thomaz Montechi
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Editor
Universidade Estadual Paulista (Unesp)
Resumo
O presente trabalho diz respeito ao transporte rodoviário de cargas, a atividade de transporte é o componente logístico com os custos mais significantes em uma empresa, correspondendo de um a dois terços dos custos logísticos totais. No Brasil, apesar da predominância do transporte rodoviário, a infraestrutura ainda é bastante precária, isso traz consequências, pois encarece a prestação do serviço de transporte e por fim eleva o preço dos produtos. A fim de driblar as ineficiências da infraestrutura do país e sobreviver no mercado competitivo, as empresas necessitam de um controle adequado dos custos, por meio da contabilidade de custos e da instrumentalização dos métodos de custeio, o gerente pode se beneficiar e obter maior controle de seus gastos. Através da aplicação dos métodos de custeio ABC e RKW foi possível obter informações gerenciais úteis para apoiar na tomada de decisão. Dentre os resultados obtidos, destaca-se a apuração do custo por quilômetro rodado para cada caminhão da empresa e o custo por tonelada transportada em cada itinerário. Além da obtenção dos custos unitários, é possível visualizar os custos totais de cada veículo e a partir desses dados identificar oportunidades de melhoria.
The present work concerns the road freight transport, the transport activity is the logistic component with the most significant costs in a company, corresponding from one to two thirds of the total logistic costs. In Brazil, despite the predominance of road transport, infrastructure is still quite precarious, this has consequences, as it makes the provision of transport services more expensive and ultimately raises the price of products. In order to circumvent the country's infrastructure inefficiencies and survive in the competitive market, companies need adequate cost control, through cost accounting and the implementation of costing methods, the manager can benefit from and obtain greater control of your expenses. Through the application of ABC and RKW costing methods, it was possible to obtain useful managerial information to support decision making. Among the results obtained, the calculation of the cost per kilometer traveled for each company truck and the cost per ton transported on each route stand out. In addition to obtaining unit costs, it is possible to view the total costs of each vehicle and from this data identify opportunities for improvement.
The present work concerns the road freight transport, the transport activity is the logistic component with the most significant costs in a company, corresponding from one to two thirds of the total logistic costs. In Brazil, despite the predominance of road transport, infrastructure is still quite precarious, this has consequences, as it makes the provision of transport services more expensive and ultimately raises the price of products. In order to circumvent the country's infrastructure inefficiencies and survive in the competitive market, companies need adequate cost control, through cost accounting and the implementation of costing methods, the manager can benefit from and obtain greater control of your expenses. Through the application of ABC and RKW costing methods, it was possible to obtain useful managerial information to support decision making. Among the results obtained, the calculation of the cost per kilometer traveled for each company truck and the cost per ton transported on each route stand out. In addition to obtaining unit costs, it is possible to view the total costs of each vehicle and from this data identify opportunities for improvement.
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Palavras-chave
ABC, Custos, Transporte rodoviário de carga, Tomada de decisões